Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property.Table 1: Cost of setting the Higher Property Rate to the same rates as England, by property classProperty classCost of setting the Higher Property Rate in line with England (£)Shops53,700,000Public houses4,100,000Offices23,600,000Hotels14,200,000Industrial subjects38,800,000Leisure and entertainment7,600,000Garages and petrol stations2,600,000Cultural500,000Sporting subjects400,000Education and training19,500,000Public service subjects8,400,000Communications1,000,000Quarries, mines, etc.500,000Petrochemical4,200,000Religious200,000Health and medical6,500,000Other4,100,000Care facilities700,000Advertising200,000Statutory undertaking35,500,000All226,500,000 S6W...